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Article R123-180 of the French Commercial code

The classification of balance sheet and income statement items and the list of information contained in the notes to the financial statements may be adapted by business sector by a regulation of the Autorité des normes comptables.

Annual accounts may be presented with cents disregarded.

Original in French 🇫🇷
Article R123-180

Le classement des éléments du bilan et du compte de résultat ainsi que la liste des informations contenues dans l’annexe peuvent être adaptés par secteurs d’activité par un règlement de l’Autorité des normes comptables.

Les comptes annuels peuvent être présentés en négligeant les centimes.

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